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随着社会经济的快速发展与经济全球化的快速推进,我国酒店行业近年来也取得高速发展,但与此同时,面临日益激烈的市场竞争,现代酒店也遭遇着前所未有的挑战。为了适应飞速变化的时代发展和市场环境,取得更加长远、稳定的发展,现代酒店必须加强对内部控制的重视,不断优化和完善内部控制制度,提升管理水平,从而有效控制酒店成本,获取更多的经济效益,增强核心竞争力,从容面对市场经济带来的诸多挑战。本文阐述了酒店内部控制的概念与内容,分析了现代酒店内部控制建设存在的问题,并提出了完善内部控制建设的对策,希望能为我国酒店行业的大发展提供一点理论支持。
With the rapid development of social economy and rapid economic globalization, China’s hotel industry has also achieved rapid development in recent years. However, at the same time, faced with increasingly fierce market competition, modern hotels also face unprecedented challenges. In order to adapt to the rapidly changing times and the market environment and achieve more long-term and stable development, modern hotels must strengthen the emphasis on internal control, optimize and improve the internal control system and improve the management level so as to effectively control hotel costs and obtain more Economic efficiency, enhance core competitiveness and calmly face the many challenges brought by the market economy. This article expounds the concept and content of internal control of hotel, analyzes the existing problems in the construction of internal control of modern hotel and puts forward some countermeasures to perfect internal control. It hopes to provide some theoretical support for the great development of hotel industry in our country.